PENGARUH CASH TURNOVER DAN WORKING CAPITAL TURNOVER TERHADAP KINERJA KEUANGAN DIMEDIASI PROFITABILITAS PADA “PT .MEKAR KINANTI DAN LINTANG KEJORA” SEMARANG PERIODE TAHUN 2013 – 2017

Abstract

Financial performance is very important for a company. To see the company's
financial performance can be seen from the level of profitability achieved for the
company in a certain period of time. The profit of a company can be seen from the cash
turnover and the company's working capital turnover, as well as "Mekar Kinanti and
Lintang Kejora" Semarang. The purpose of this research is to determine the effect of
cash turnover and working capital turnover partially on profitability and company
performance and to determine whether profitability mediates the effect of cash turnover
and working capital turnover on the company's financial performance.
The data source used in this research is secondary data, which relates to the
object of research, namely "PT. Mekar Kinanti and Lintang Kejora " Semarang, which
is a company engaged in making garments. in the form of financial data from 2013 to
2017. The analysis techniques used are gradual linear regression, classic assumption
test, goodness of fit test and path analysis.
Based on the results of calculations, it can be seen that cash turnover and working
capital turnover partially have a positive and significant effect on profitability and the
company's financial performance and profitability have a positive and significant effect
on the company's financial performance. Profitability does not mediate the effect of
cash turnover and partial working capital turnover on the company's financial
performance.
It is better for management "PT. Mekar Kinanti and Lintang Kejora "Semarang
seeks to increase cash turnover and working capital turnover in order to have a positive
impact on profitability, so that it can improve financial performance " PT. Mekar
Kinanti and Lintang Kejora "Semarang.

Keywords: cash flow, working capital turnover and cash turnover, profitability and
financial performance